SISTEM PENGELOLAAN KEUANGAN DAERAH DAN MODAL INTELEKTUAL TERHADAP KUALITAS PENGELOLAAN KEUANGAN DAERAH DENGAN KAPABILITAS KERJA SEBAGAI VARIABEL MEDIASI DI KABUPATEN MOJOKERTO

This research aims to analyze the influence of regional financial management systems and intellectual capital on the quality of regional financial management through work capability as a mediating variable in Mojokerto Regency. This research is associative research with a quantitative approach. The location of this research was carried out in Mojokerto Regency, namely the Regional Financial and Asset Management Agency. The respondents were employees of the Mojokerto Regency Regional Financial and Asset Management Agency, with a total sample of 52 people. The research results prove that the regional financial management system and intellectual capital do not have a positive effect on work capability in Mojokerto Regency. Meanwhile, the quality of regional financial management is not only influenced by the regional financial management system and intellectual capital but also by work capacity.